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Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC Co-Working Ukraine Virtual Office Ukraine Buchhaltung Ukraine Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC Co-Working Ukraine Virtual Office Ukraine Buchhaltung Ukraine Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC Co-Working Ukraine Virtual Office Ukraine Buchhaltung Ukraine Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua Henniger Winkelmann Consulting HWC LLC NBU Board Resolu.on No. 308 dated 5 May 2016 On Amendments to Some NBU Regula.ons Kyiv, May 2016 [email protected] www.hwc.com.ua Gradual Easing of Currency Control

HWC LLC - gradual easing of currency control in ukraine

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Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine

International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine

Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine

Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine

Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine

Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine

Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine

Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine

Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting

HWC LLC Co-Working Ukraine  Virtual Office Ukraine   Buchhaltung Ukraine

Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine

Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine

Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine

Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine

Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine

Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine

Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua

Henniger Winkelmann Consulting HWC LLC

Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine

International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine

Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine

Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine

Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine

Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine

Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine

Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine

Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting

HWC LLC Co-Working Ukraine  Virtual Office Ukraine   Buchhaltung Ukraine

Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine

Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine

Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine

Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine

Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine

Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine

Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua

Henniger Winkelmann Consulting HWC LLC

Market Entry Consulting Ukraine Company Foundation Ukraine General Director Function Ukraine Bookkeeping Ukraine Accounting Outsourcing Ukraine

International Reporting ( IFRS , US GAAP) Ukraine Payroll Accounting Outsourcing Ukraine Tax Consulting Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine

Accounting Ukraine Payroll Ukraine Payroll Accouting Ukraine Value added tax Ukraine

Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine

Strategy Consulting Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine Technical Due Diligence Ukraine

Business Planning Ukraine HR Services in Ukraine Tax Ukraine Tax Consulting Ukraine Ukraine

Recruiting Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine

Outstaffing Ukraine Business Set Up Ukraine International Assignment Ukraine Outsourcing Accounting Ukraine Outsourcing Payroll Ukraine

Outsourcing Tax Ukraine Outsourcing International Reporting Ukraine Liquidation Ukraine www.hwc.com.ua Henniger Winkelmann Consulting

HWC LLC Co-Working Ukraine  Virtual Office Ukraine   Buchhaltung Ukraine

Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine

Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine

Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine

Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine

Recruiting Ukraine Interim Management Ukraine Geschäftsführer Ukraine Outsourcing Geschäftsführer Ukraine Domizilierung Ukraine

Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschäftsadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine

Untervermietung Ukraine Liquidation Ukraine Ukraine Kiew www.hwc.com.ua

Henniger Winkelmann Consulting HWC LLC

NBU  Board  Resolu.on  No.  308  dated  5  May  2016  On  Amendments  to  Some  NBU  Regula.ons  

Kyiv, May 2016 [email protected] www.hwc.com.ua

Gradual  Easing  of  Currency  Control  

2 HWC LLC, Kyiv, Ukraine, [email protected], www.hwc.com.ua, +380 44 451-51-54

On  May   5,   2016   the   Na.onal   Bank   of   Ukraine   adopted   Resolu.on  №   308   "On   amendments   to   some  regula.ons  of  the  NBU"  with  regard  to  the  liberaliza.ons  of  certain  restric.ons  existed  on  the  Ukrainian  foreign  currency  market.          The  Resolu.on  came  into  force  on  May  11,  2016.  ANer  this  date  the  following  liberaliza.ons  applied:  Monetary  investments  into  Ukraine  are  not  subject  to  mandatory  75%  exchange  for  UAH.  The  term  of  the  UAH  funds`  reserving  by  authorized  banks  for  the  purchase  of  foreign  currency  on  behalf  of  clients  has  been  reduced  from  4  to  3  opera.ng  days.        The  same  amendment  have  been  implemented  in  respect  of  transac.ons  involving  transferring  of  funds  in  UAH  to  correspondent  accounts  of  non-­‐resident  banks.        A  ban  was  removed  regarding  the  right  to  purchase  foreign  currency  for  payment  for  products  imported  to   Ukraine   by   January   1,   2015   under   contracts   in   which   the   replacement   of   a   debtor   or   a   creditor  ocurred.The  same  ban  has  been  withdrawn  with  regard  to  transferring  of  funds  in  UAH  to  non-­‐residents  via  correspondent  accounts  of  foreign  banks  opened  in  Ukrainian  banks.   Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

3 HWC LLC, Kyiv, Ukraine, [email protected], www.hwc.com.ua, +380 44 451-51-54

HWC  LLC  Outsourcing  Services  §  Accoun.ng  Outsourcing  &  Financial  Services  §  HR  &  Payroll  Solu.ons  §  Tax  Compliance  &  Tax  Advisory  Service  §  Interim  Management  §  Legal  Address  &  Office  Sublease  §  Recrui.ng  §  Liquida.on  Services    HWC  LLC  Business  Services  §  Business  Set  Up  §  Market  Analysis  &  Research  §  Business  Planning  §  Feasibility  Studies  §  Strategy  Consul.ng  §  Due  Diligence  &  Transac.on  Services  §  Restructuring  

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Making  your  business  work  –  is  what  we  do!

HWC  LLC  Ukraine  Kyiv  04205  Obolon  Residence  Business  Center  Obolonsky  Prospekt  26  

 

+380  44  451-­‐5154  [email protected]  www.hwc.com.ua  

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng    

Market  Entry  Consul6ng  Ukraine        Company  Founda6on  Ukraine        General  Director  Func6on  Ukraine      Bookkeeping  Ukraine      Accoun6ng  Outsourcing  Ukraine      Interna6onal  Repor6ng  (  IFRS  ,  US  GAAP)  Ukraine      Payroll  Accoun6ng  Outsourcing  Ukraine        Tax  Consul6ng  Ukraine      Office  Rental  Ukraine      Office  Rental  Kyiv      Business  Set  Up  Ukraine      Accoun6ng  Ukraine      Payroll  Ukraine      HWC  LLCPayroll  Accou6ng  Ukraine      Value  added  tax  Ukraine      Corporate  profit  tax  Ukraine      Income  tax  Ukraine      Outsourcing  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine        Strategy  Consul6ng  Ukraine      Restructuring  Ukraine      Transfer  Pricing  Ukraine      Due  Diligence  Ukraine      Technical  Due  Diligence  Ukraine      Business  Planning  Ukraine      HR  Services  in  Ukraine      Tax  Ukraine      Tax  Consul6ng  Ukraine      Ukraine      Recrui6ng  Ukraine      Legal  Address  Ukraine      Business  Address  Ukraine      General  Director  Ukraine      Interim  Management  Ukraine      Outstaffing  Ukraine      Business  Set  Up  Ukraine      Interna6onal  Assignment  Ukraine      Outsourcing  Accoun6ng  Ukraine      Outsourcing  Payroll  Ukraine      Outsourcing  Tax  Ukraine      Outsourcing  Interna6onal  Repor6ng  Ukraine      Liquida6on  Ukraine      Henniger  Winkelmann  Consul6ng      HWC  LLC      Co-­‐Working  Ukraine        Virtual  Office  Ukraine,  Start  Up  Ukraine      Buchhaltung  Ukraine    Buchführung  Ukraine      Outsourcing  Buchhaltung  Ukraine      Outsourcing  Buchführung  Ukraine      Outsourcing  Ukraine      Lohnbuchhaltung  Ukraine      Outsourcing  Lohnbuchhaltung  Ukraine      Umsatzsteuer  Ukraine        Mehrwertsteuer  Ukraine      Gewinnsteuer  Ukraine        Einkommensteuer  Ukraine    Strategieberatung  Ukraine      Restrukturierung  Ukraine      Steuerberatung  Ukraine        Steuern  Ukraine      Due  Diligence  Ukraine      M&A  Ukraine      Transferpreise  Ukraine      Verrechnungspreise  Ukraine      Vorsteuer  Ukraine      Einfuhrumsatzsteuer  Ukraine      Personalsuche  Ukraine      Recrui6ng  Ukraine      Interim  Management  Ukraine    GeschäYsführer  Ukraine        Outsourcing  GeschäYsführer  Ukraine      Domizilierung  Ukraine      Outsourcing  Domizilierung  Ukraine      Legal  Address  Ukraine      GeschäYsadresse  Ukraine      Arbeitsplatz  Ukraine    Bürovermietung  Ukraine    Untervermietung  Ukraine    Liquida6on  Ukraine      Ukraine      Kiew      www.hwc.com.uHenniger  Winkelmann  Consul6ng